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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Use of Seals of a Special Type (Transit)

Legal Act Article Explanation/ Usage
     
Code A. 233 Obligation of the holder of the Union Transit procedure, the carrier and the recipient of transit goods
Code A. 233(4)(c) Provides for economic operators to be authorised to use seals of a special type
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code  A. 235 The conditions for granting the Use of Seals of a Special Type authorisation
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code  A. 236 Procedural rules for the use of the Union Transit procedure and its dischargeProcedural rules for the operation of the authorised transit simplifications
DA A.191 The criteria which must be met in order to be authorised for the Use of Seals of a Special Type
DA A.197 Competent offices for authorising the use of seals of a special type
IA A.313 Restricts the use of the seals to transit movements starting in the member state where the authorisation was granted
IA A.317 Particulars to be shown on the sealsRequirements to include the details of the seal on the transit declaration
IA A.318 Custom formalities to be undertaken by the authorising Member State following the granting of an authorisation for use of seals of a special type